https://www.taxtmi.com/caselaws?id=115730 A factory permanently closed from 1 August 1998, with power disconnected on 11 July 1999, fell outside the production capacity based duty levy for the period after closure because no manufacturing activity continued during the material time. On those facts, the duty demand for the post-closure period was not sustainable. en-us Wed, 18 Aug 2004 00:00:00 +0530 Fri, 01 Jun 2012 14:30:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115730 A factory permanently closed from 1 August 1998, with power disconnected on 11 July 1999, fell outside the production capacity based duty levy for the period after closure because no manufacturing activity continued during the material time. On those facts, the duty demand for the post-closure period was not sustainable. Case-Laws Central Excise Wed, 18 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115730